Binding interim directions bar TDS default treatment on LTC reimbursement while they remain operative in force

Treaty shipping profits, PE tests and refund interest under India-Mauritius DTAA addressed in the ruling

DCF valuation of unquoted shares cannot be replaced by NAV, though the Assessing Officer may scrutinise defects.

Banking tax issues: actuarial employee-benefit provisions, NPA interest, securities valuation and MAT non-applicability to new banks

PILCOM managing committee status defeated protective tax additions on World Cup receipts and foreign match income.

Transfer pricing comparability under TNMM: foreign exchange loss on ECB excluded from operating cost, and a functionally dissimilar comparator removed...

Burden of proof for notified gold shifts on recovery from controlled premises; penalty sustained but reduced on quantum.

Reasonable belief for seizure of gold under customs law must be based on objective material, not suspicion alone.

Imported nickel-chromium wire classification: prior co-ordinate bench ruling barred reclassification absent factual change or legal change.

Contemporaneous protest and deliberate misdeclaration: re-measurement rejected, but customs penalty set aside for marginal slab overage.

EPS-ECU parts classified as steering system components where no independent electrical function exists.

Fully mechanised jewellery exports satisfy Replenishment Scheme value addition; customs duty demand and penalties were set aside.

Related-party customs valuation: declared prices rejected, deductive and computed methods applied, with SAD exemption denied

Fake AI-generated precedents vitiate adjudication, with unverified citations contaminating the decision-making process and undermining the rule of law...

Bankruptcy filing timeline under Section 121(2) is directory; delay may be condoned on sufficient cause.

Claim verification in insolvency: unsupported farmer compensation failed, and lease charges were limited to the insolvency commencement date.

Valid service through registered email sustains Section 7 admission for interest default and revived loan dues.

Registered homebuyer claims in CIRP records survive delay when notice is absent and allotment details are documented.

Inter-agency sharing under PMLA upheld where prima facie extremist-funding material justified continued investigation at early stage.

Continuing money-laundering doctrine sustains provisional attachment where proceeds of crime are dealt with after predicate offence.